CLA-2-61:OT:RR:NC:N3:354
Ms. Linda Krueger
Jockey International, Inc.
2300 60th Street
Kenosha, WI 53140
RE: The tariff classification of an undergarment from Thailand
Dear Ms. Krueger:
In your letters dated December 16, 2020, and January 6, 2021, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
Style 2583, “Worry Free Brief,” is a woman’s hipster style panty constructed of 95% cotton, 5% spandex knit fabric. The undergarment also features a gusset with three additional layers. The liner is 94% cotton, 6% spandex over a layer of 95% cotton, 5% spandex fabric and a layer of 100% nylon. The gusset area is secured with waterproof seam tape. You state that the garment will be marketed for incontinence and minor menstrual issues. In addition, you state that advertising will claim that the garment is washable, reusable and will help reduce landfill waste by replacing pantyliners.
The applicable subheading for style 2583 will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women’s. The duty rate will be 7.6 percent ad valorem.
In your letter, you suggest classification under either 6108.21.0010, HTSUS or 6114.20.0060, HTSUS. Since women’s knit briefs and panties are specifically provided for in heading 6108, we find classification to be appropriate under that heading. Heading 6114, HTSUS, provides, in relevant part, for other garments, knitted or crocheted and is reserved for garments that are not more specifically provided for in any of the headings of Chapter 61.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division